Issues in Accounting Education

Articles

Vol. 19, No. 1, February

An Introduction to the Special Issue on Professionalism and Ethics in Accounting Education
These are challenging times for accounting educators. Recent events on the world stage have brought to our attention the importance of ethical behavior in the practice of accounting, and therefore the importance of including ethics in accounting education....
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Incorporating Ethics and Professionalism into Accounting Education and Research: A Discussion of the Voids and Advocacy for Training in Seminal Works in Business Ethics
ABSTRACT: From 1999-2002, companies, the stock markets, audit firms, the accounting profession, and federal regulators were shaken with near-daily revelations in the form of earnings restatements or confessions of financial instability by firms that...
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An Inventory of Support Materials for Teaching Ethics in the Post-Enron Era
ABSTRACT: This paper presents a "Post-Enron" annotated bibliography of resources for accounting professors who wish to either design a stand-alone course in accounting ethics or who wish to integrate a significant component of ethics into traditional...
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A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an "Enron Effect"?
ABSTRACT: In light of recent accounting scandals and the ensuing "crisis in confidence" facing the public accounting profession, there is a new challenge to accounting educators: how to effectively incorporate ethics into accounting courses, and increase...
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Exposing Accounting Students to Multiple Factors Affecting Ethical Decision Making
ABSTRACT: This learning exercise describes one possible method to engage students in discussion about ethical issues. It focuses on recognition of ethical issues, professionalism, and individual differences in ethical orientations. The goal of this...
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Using Games to Enhance Student Understanding of Professional and Ethical Responsibilities
ABSTRACT: Given recent corporate scandals, the credibility of the accounting profession has been called into question. In order to restore public trust, accounting educators need to devise ways to convey the importance of ethics in our profession to...
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Behind Closed Doors at WorldCom: 2001
ABSTRACT: WorldCom was a large telecom company that enjoyed an almost meteoric rise during the 1990s but ran into trouble in the early 2000s. 2001 was particularly difficult. This case gives future generations of accountants the opportunity to study...
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Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies
ABSTRACT: The case focuses on events surrounding Ernst & Young's tax shelter advice to senior executives of Sprint. The principal ethical lens used for analysis is Integrative Social Contracts Theory (ISCT). We believe that this is the first instance...
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Suggestions for Providing Legitimacy to Ethics Research
Empirical approaches used in most accounting research may not always be appropriate when examining accounting ethics--a fact that may be considered suspect to traditionally trained accounting academics. Consequently, research in accounting ethics may...
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Managerial Accounting
RAY H. GARRISON AND ERIC W. NOREEN, Managerial Accounting, Tenth Edition (Boston, MA: McGraw-Hill, 2003, pp. xxxvi, 803). The tenth edition of Garrison and Noreen's Managerial Accounting continues the tradition of excellence established in the previous...
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Financial Accounting for Future Business Leaders
CARL S. WARREN and JAMES M. REEVE, Financial Accounting for Future Business Leaders, (Cincinnati, OH: South-Western, a division of Thomson Learning, 2004, pp., iv, 730). This new undergraduate introductory financial accounting book uses effective...
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Financial Accounting
JANE L. REIMERS, Financial Accounting (Upper Saddle River, NJ: Prentice Hall, 2003, pp. vii, 507). The first edition of this Financial Accounting textbook is appropriate for a one-semester course for students with no bookkeeping or accounting background....
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Fundamental Managerial Accounting Concepts
THOMAS P. EDMONDS, CINDY D. EDMONDS, and BOR-YI TSAY, Fundamental Managerial Accounting Concepts, Second Edition (New York, NY: McGraw-Hill/Irwin 2003, pp. xxiii, 641). Edmonds, Edmonds, and Tsay managerial accounting book is not your father's managerial...
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Principles of Taxation
SALLY M. JONES and SHELLEY C. RHODES-CATANACH, Principles of Taxation, 2003 Edition (New York, NY: McGraw-Hill Higher Education, 2003, pp. xiv, 487). Principles of Taxation has been updated to include Congress' most recent tax laws changes enacted...
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Federal Taxation 2004 Comprehensive
THOMAS POPE, KENNETH ANDERSON, and JOHN KRAMER, Federal Taxation 2004 Comprehensive (Upper Saddle River, NJ: Pearson, Prentice Hall, 2003, pp. 1520). The Comprehensive 2004 Federal Taxation text includes 29 chapters from Individuals and 15 chapters...
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Principles of Taxation for Business and Investment Planning
SALLY M. JONES, Principles of Taxation for Business and Investment Planning, 2004 Edition (New York, NY: McGraw-Hill/Irwin, 2004, pp. xii, 532). The 2004 edition of this text continues to provide a comprehensive introduction to the federal income...
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Concepts of Information Technology Auditing
JAMES E. HUNTON, STEPHANIE M. BRYANT, and NANCY A. BAGRANOFF, Concepts of Information Technology Auditing, (Hoboken, NJ: John Wiley & Sons, Inc., 2004, pp. xvi, 282). The texts stated purposes are to: (1) provide a concise, nontechnical approach...
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Intermediate Accounting
DONALD E. KIESO, JERRY J. WEYGANDT, and TERRY D. WARFIELD, Intermediate Accounting, Eleventh Edition (New York, NY: John Wiley & Sons, Inc., 2004, pp. xxxii, 1331). Like the Tenth Edition of this popular text (reviewed in May 2001, Issues in...
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Management Accounting
ANTHONY A. ATKINSON, ROBERT S. KAPLAN, and S. MARK YOUNG, Management Accounting, Fourth Edition (Upper Saddle River, NJ: Pearson Prentice Hall, 2004, pp. vii, 598). The authors' stated philosophy of this text's fourth edition is "to highlight the...
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Vol. 18, No. 4, November

Quality of Earnings: The Case of the Mobile and Ohio Railroad in the 19th Century
ABSTRACT: The antebellum expansion of the corporate form of business to support the development of a railroad transportation network in the United States is a precursor to the types of reporting problems identified in the principal-agent literature...
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Sun Airlines, Inc.: Financial Reporting of Point and Loyalty Programs
ABSTRACT: This case presents a multifaceted, decision-oriented context to assess the appropriateness of accounting policy for ensuring a faithful representation of underlying economic reality, it will enhance your: (1) appreciation for the role of...
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Garden Patch Foods: Analyzing the Purchasing-through-Payables Process
ABSTRACT: Analyzing nonstrategic functions has become a major focus in today's business environment. This case presents the facts behind a decision faced by Garden Patch Foods, a prepared foods company that is looking for ways to increase efficiency...
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Dot.com or Dot.bomb? the Unpleasant Tax Surprise of Stock Options in a Volatile Market
ABSTRACT: This case explores the tax treatment of employee stock options as well as associated tax- and financial-planning issues. The number of employee stock option plans and related option grants has increased dramatically in the last decade. Today,...
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To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution
ABSTRACT: This case requires you to resolve a fictitious yet realistic ethical dilemma as you assume the role of audit manager in a large, national CPA firm. You will be presented with a scenario whereby you learn from the CFO of Bell Manufacturing,...
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Comment On: "The Five-Year Program Debate Continues: An Updated Analysis of the Supply of and Demand for Master's Degrees in Accounting"
ABSTRACT: This paper comments on Miller's update of his 1996 analysis of the supply and demand for accounting graduates. His claim that there continues to be an imbalance between supply and demand is shown to be an overestimate resulting from two factors:...
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Integrating Technology and Business Process Analysis into Introductory Accounting Courses
INTRODUCTION The last decade brought tremendous changes in how business is conducted, in the U.S. and globally. The last decade similarly witnessed tectonic changes in the practice of accounting, worldwide. As a result, there have been several calls...
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The REA Modeling Approach to Teaching Accounting Information Systems
ABSTRACT: The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was...
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Creating Strategic Responses to Critical Risks Facing Accounting Education
ABSTRACT: Recently many accounting programs have simultaneously faced declining enrollments and administrative/practitioner pressures to update curricula. Each of these issues requires accounting educators to carefully consider the strategic direction...
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Vol. 18, No. 3, August

Challenges to Audit Education for the 21st Century: A Survey of Curricula, Course Content, and Delivery Methods: The 2000-2001 Auditing Section Education Committee American Accounting Association
ABSTRACT: This paper reports the results of a survey of auditing and assurance courses in the U.S. and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded...
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John Adams, Thomas Jefferson, and the Barbary Pirates: An Illustration of Relevant Costs for Decision Making
ABSTRACT: The concepts of incremental cost, opportunity cost, sunk cost, and cost allocation are identified and discussed in the context of early U.S. foreign policy. The case is derived from an authentic exchange of views between Thomas Jefferson...
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Designing Audit Procedures When Evidence Is Electronic: The Case of E-Ticket Travel Revenue
ABSTRACT: The objective of the Fly Airline case is for you to learn to develop audit procedures in a context, e-ticket revenue, in which most of the evidence is available electronically, and in which many tests of controls and substantive tests can...
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Evaluation of Network Operating System Security Controls
ABSTRACT: Systems and financial statement auditors are often responsible for evaluating compliance with system security controls as part of their annual audit procedures. This assignment provides a practical learning experience that relates your course...
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Garbage in, Garbage out Waste Disposal Incorporated: An Audit Case
ABSTRACT: Waste Disposal Incorporated (WDI) became a major player in both the domestic and international trash collection industries during the late 1990s by aggressively acquiring a large number of local haulers. The company also diversified into...
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Vol. 18, No. 2, May

Using Expectancy Theory to Assess Group-Level Differences in Student Motivation: A Replication in the Russian Far East
ABSTRACT: We replicate and extend previous studies examining expectancy theory, accounting student motivation, and cultural differences (Harrell et al. 1985; Geiger and Cooper 1996; Geiger et at. 1998). Using a within-persons decision modeling approach,...
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The Tallahassee Beancounters: A Problem-Based Learning Case in Forensic Auditing
ABSTRACT: You are auditing the books of the Tallahassee BeanCounters (TBC), a minor league baseball team in Tallahassee, Florida. During your audit the team's owner, Franklin Kennedy, approaches you and offers an additional fee if you will quietly...
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Developing, Marketing, Distributing, and Supporting an Activity-Based Costing Decision Support System for Schrader Bellows
ABSTRACT: In this project, you will develop a database system that allows your clients to model different activity-based costing allocation schemes to calculate product costs. You will also develop a website to market, distribute, and support your...
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eToys Inc.: A Case Examining Pro Forma Financial Reports, Analysts' Forecasts, and Going Concern Disclosures
ABSTRACT: This case is designed to provide you with the opportunity to examine several reporting issues, in the period between an IPO and bankruptcy filing, for a "dot-com" company that failed. You will consider the information provided to outside...
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The Five-Year Program Debate Continues: An Updated Analysis of the Supply of and Demand for Master's Degrees in Accounting
ABSTRACT: This comment updates an analysis of the supply of, and demand for, accounting graduates that was published in 1996. This analysis shows that the imbalance between supply and demand continues. It also shows that the slight increases in supply...
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Vol. 18, No. 1, February

"Quality of Earnings" as a Framing Device and Unifying Theme in Intermediate Financial Accounting
ABSTRACT The concept of framing is used to describe how a "Quality of Earnings" theme was constructed and implemented in Intermediate-level Financial Accounting. Specific curriculum tactics, including student-generated definitions of quality of...
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Do the Right Thing: The "Research" Curriculum
The idea initially occurred a short time after reading the Presidential Address (1) as the poignant words and phrases continued to echo throughout my subconscious: "...the sheer excitement of intellectual inquiry in accounting" "It is our responsibility...
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An Academic Curriculum Proposal
INTRODUCTION The first issue to confront in any curriculum design exercise is what benefits will accrue to students and faculty (both current and future generations thereof) who participate in the curriculum. The underlying premise in the following...
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New Accounting Scholars-Does It Matter What We Teach Them?
INTRODUCTION This entry in Joel Demski's Curriculum Challenge is a proposal for an accounting concepts and issues-based design (ACI) for an accounting Ph.D. curriculum. The design is suggestive rather than definitive, and is intended to provide...
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Global Electronics, Inc.: ABC Implementation and the Change Management Process
ABSTRACT Descriptions of activity-based-costing (ABC) systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook....
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Dickinson Technologies, Inc.: Assessing Control Environment and Fraud Risk
ABSTRACT This instructional case provides you an opportunity to perform realistic audit tasks using evidence obtained from an actual company. Through the use of engaging materials, the case helps you to develop an understanding of the control environment...
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Relevance, Reliability, and the Earnings Quality Debate
ABSTRACT These instructional materials are designed to elicit debate about the primary accounting qualities of relevance and reliability, and to encourage you to consider how these qualities are linked to the debate over earnings quality. The case...
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The Same Difference? A Transfer-Pricing Case
ABSTRACT This case requires you to consider the complexities of transfer pricing. The case is based on an actual situation that occurred between a customer sales representative and a client at an auto dealership. In this case, you will be asked...
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Vol. 17, No. 4, November

Quality of Earnings: An Introduction to the Issues in Accounting Education Special Issue
In September 1998, Arthur Levitt, then Chairman of the Securities and Exchange Commission (SEC), presented an address at New York University, "The Numbers Game." In that speech, he called attention to an escalating problem with the quality of financial...
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Earnings Quality Assessment by a Sell-Side Financial Analyst
ABSTRACT The paper presents an instructional case on earnings quality. The case is based on a real-life financial analyst's report on the acquisition of the U.S. publisher CCH by the Dutch publisher Walters Kluwer. Although the analyst believed...
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Interstate Transport, Inc.: A Case Study in Earnings Management
ABSTRACT This case asks student teams to make a number of accounting decisions in the context of a single company. The decisions address the allowance for bad debts, inventory valuation, depreciation lives and methods, contingency provisions,...
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TechMall.com: Revenue Recognition in the Internet Economy
ABSTRACT This case will help you explore the impact of authoritative revenue recognition literature in the context of e-commerce. In addition to better understanding e-commerce companies, you will have the opportunity to consider important GAAP...
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Quality of Earnings and Accounting Estimates: A Case of Decisions
ABSTRACT This case demonstrates the effect of accounting estimate decisions on quality of earnings. Many accounting decisions involve the use of estimates in situations where absolute certainty is not available. The case involves three activities....
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The Quality of Earnings in the Information Age
ABSTRACT Critics complain that the current accounting model is inadequate for measuring the performance and resources of knowledge-based companies because (1) expenses are not matched properly with related revenues, and (2) many important "assets"...
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Grey Paints: Using Earnings Quality Concepts to Clarify the Earnings Measurement Process
ABSTRACT This case uses the concepts of earnings quality and earnings management to illustrate the inherent ambiguity in the earnings measurement process. Accounting students are often uncomfortable with ambiguity. Students want faculty to provide...
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Zar, Inc.: A Case in Earnings Quality
ABSTRACT Zar, Inc., a high-tech company, has recently experienced turnover in its CEO and CFO positions. Zar, like other firms in its industry, is undergoing a down year due to the declining economy. Thomas Brown, who has recently been hired...
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Vol. 17, No. 3, August

New Accounting Scholars' Publications in Accounting and Nonaccounting Journals
ABSTRACT Publications in nonaccounting journals are commonly omitted in accounting faculty productivity studies, and we examine whether that omission matters. We use samples consisting of two groups of new scholars who received an accounting...
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The 150-Hour Requirement and Changes in the Supply of Accounting Undergraduates: Evidence from a Quasi-Experiment
ABSTRACT The number of accounting graduates has declined sharply following the near universal adoption of the 150-hour requirement for licensing and as a condition for membership in the American Institute of Certified Public Accountants (AICPA)....
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No, the Sky Is Not Falling: Evidence of Accounting Student Characteristics at FSA Schools, 1995-2000
ABSTRACT This article presents the most recent results of an ongoing, longitudinal study of characteristics of accounting students conducted by the Federation of Schools of Accountancy (FSA). Surveys were administered to seniors and Master's...
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Ceskoslovenska Obchodni Banka, A.S.: Applying Business Risk Audit Techniques in an Emerging Market Economy
ABSTRACT The case involves Ceskoslovenska Obchodni Banka, a.s. (CSOB or "the bank"), which was the third largest bank in the Czech Republic in 1997 when the case initially takes place. The case is based on publicly available information relating...
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General Electric: Investment Accounting and Consolidations
ABSTRACT General Electric Company (GE) is a large, diversified corporation with hundreds of subsidiaries. As of December 31, 2000, GE had total consolidated assets of over $437 billion and a market capitalization of approximately $475 billion....
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Vol. 17, No. 2, May

Outcome Assessment of a Writing-Skill Improvement Initiative: Results and Methodological Implications
This paper reports the outcome assessment of our accounting department's writing-skill improvement initiative. We employ complementary experimental designs to examine the effects of professionally relevant writing experiences on accounting students'...
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Integrating Profit Variance Analysis and Capacity Costing to Provide Better Managerial Information
We present a framework for integrating profit variance analysis and capacity costing to provide better managerial information. The framework expands traditional variance analysis to incorporate planned and unplanned changes in inventory levels and...
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Using Hypertext in Instructional Material: Helping Students Link Accounting Concept Knowledge to Case Applications
We studied whether instructional material that connects accounting concept discussions with sample case applications through hypertext links would enable students to better understand how concepts are to be applied to practical case situations....
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Equity Method Accounting and Intercompany Transactions
In their consolidated statements chapters, most advanced accounting texts include a presentation of the "full" or "complete" equity method from the standpoint of the parent company. Under this method, the parent company adjusts its accounts for...
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ShoppingWithoutDropping.com, Inc
This case, based on the activities of a fictional online grocery shopping and delivery service startup, introduces beginning M.B.A. students to financial accounting. The case write-up provides cash inflows and outflows and other detailed information...
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Vol. 17, No. 1, February

The Association between the Directional Accuracy of Self-Efficacy and Accounting Course Performance
ABSTRACT: This study examines how accounting students' ability to assess their success in the course. Drawing on the paradigm of self-efficacy, we explicitly assess mid-way through the course how aware students are of (1) their exam performance, having...
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Resolving Difficult Accounting Issues: A Case Study in Client-Auditor Interaction
ABSTRACT: This case requires you to consider the complexities of auditing in terms of a realistic client-auditor interaction involving difficult accounting issues. The case is loosely based on an actual situation that occurred between an audit firm...
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Big Customers and Their Suppliers: A Case Examining Changes in Business Relationships and Their Financial Effects
ABSTRACT: In this case, you will analyze large retailers' increasing clout and its implications for the pricing, inventory, and credit practices of their suppliers. You will use accounting data to explore how changes in these business practices and...
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Developing Student Abilities to Recognize Risk Factors: A Series of Scenarios
ABSTRACT: Misappropriation of assets is an expensive and growing problem. However, detecting this type of fraud is very difficult. Green and Calderon (1996) claim that externally observable risk factors can help signal the likelihood of fraud. Awareness...
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Testing NCAA Compliance at Southeastern State University: A Case Study
ABSTRACT: A large part of an auditor's work includes evaluation of an organization's compliance with laws and regulatory requirements, internal policies and procedures, and other rules that an entity must follow. The objective of this case is to assist...
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Vol. 16, No. 4, November

Editorial Staff of Issues in Accounting Education 1998-2001
Editor DAVID E. STOUT, Villanova University Editorial Assistant JOSEPH J. DACREMA, Villanova University Notes Regarding Case Submissions Articles submitted as case studies to Issues in Accounting Education should provide some evidence...
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Using the Team-Learning Model in a Managerial Accounting Class: An Experiment in Cooperative Learning
ABSTRACT: This paper reports on an experiment at one university where the professor changed two lecture-based managerial accounting classes to cooperative learning classes based on the Team-Learning Model advanced by Michaelsen (1998). For the professor...
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The Role of Supplemental Instruction in the First Accounting Course
ABSTRACT: This study investigates empirically the role of supplemental instruction (SI) as a means of enhancing student performance in the first accounting course. SI is a proactive educational intervention program that targets traditionally "high-risk"...
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HCS: Designing a Balanced Scorecard in a Knowledge-Based Firm
ABSTRACT: The purpose of this case is to enable you to design a performance measurement system using a balanced scorecard. This case is based on factual issues and decisions faced by the real-world managers and employees of Holloway Consulting Services...
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Norwood Office Supplies, Inc.: A Teaching Case to Integrate Computer-Assisted Auditing Techniques into the Auditing Course
ABSTRACT: This case presents an introduction to using computer-assisted auditing techniques (CAATs). Specifically, this case integrates ACL audit software into the financial-statement auditing class. The case has three assignments. In assignment #1,...
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Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables
ABSTRACT: Laborers Local 829 serves as a multi-employer health care provider for union construction members. The case focuses on accounting situations that might be faced on an audit engagement. The purpose of this case is to provide you with a realistic...
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Understanding Self-Regulated Learning and Its Implications for Accounting Educators and Researchers
ABSTRACT: Recommendations by the AICPA (1998,2000), AAA (1986), and AECC (1995) have focused on the need for the accounting professional to be a lifelong learner. Attributes and skills connected with lifelong learning may be promoted in accounting...
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Vol. 16, No. 3, August

The Canfield Learning Styles Inventory: An Assessment of Its Usefulness in Accounting Education Research
ABSTRACT: Recent reviews of accounting education research have called for continued assessment of learning style inventories in accounting contexts (Geiger and Boyle 1992; Rebele et al. 1998). This study presents a critical evaluation of the psychometric...
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The Relationship of the DIT and Behavior: A Replication
ABSTRACT: Accounting ethics instruction, like accounting ethics research, has been strongly influenced by the work of Kohlberg and his stages of ethical development. The Defining Issues Test (DIT), which is based on Kohlberg's theory, has been extensively...
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Activity-Based Costing in the Service Sector: The Buckeye National Bank
ABSTRACT: The U.S. Bureau of the Census projects that by 2006, the service sector will employ 74 percent of the workforce. This case illustrates why a major segment of the service sector-banks--needs accurate cost information to make strategic decisions,...
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Cendant Corp.: A Case Study Examining the Compensation and Accounting Issues Involved in a Stock-Option Repricing Program
ABSTRACT: Stock options are usually issued to corporate executives in an attempt to align the interests of those individuals with the interests of the company's shareholders. The options are designed to provide a large payoff to the executives when...
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An ABC Simulation Focusing on Incentives and Innovation
ABSTRACT: Current textbooks advocate activity-based costing (ABC) because it provides more detailed information on resource usage, leading to better cost control and reengineering of production processes. However, there is often little attention paid...
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Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E-Commerce Environment
ABSTRACT: This case focuses on reporting issues faced by you, a CPA, engaged to report on several components of an internal control (IC) system for a company involved in e-commerce. In addition, the client may also decide to go public and wants you...
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Vol. 16, No. 1, February

Experimental Market Behavior and Accounting Students' Knowledge of Permanent Earnings
ABSTRACT: We conduct eight experimental asset markets to investigate accounting students' abilities to apply knowledge of "permanent earnings" in a market setting. Across the eight markets, asset value is a function of permanent earnings. Initially,...
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A Research Note on Accounting Students' Epistemological Beliefs, Study Strategies, and Unstructured Problem-Solving Performance
ABSTRACT: In a previous study, Phillips (1998) observed that accounting students possess several dimensions of beliefs about the nature of knowledge, and provided evidence that one of the belief dimensions (i.e., that knowledge is uncertain) was related...
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Developing a Process Approach in the Business Core Curriculum
ABSTRACT: This paper illustrates a business-process approach to delivering the core business undergraduate curriculum, consistent with the trend toward process-managed organizations. In addition, it discusses how accounting education can be incorporated...
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The Methodist Hospital System: Tax Exemption and Charitable Responsibilities of Not-for-Profit Hospitals
ABSTRACT: In November 1990, the Texas Attorney General filed a lawsuit against The Methodist Hospital System, alleging that it had failed in its duty to provide enough charity care to poor people. The state claimed that the hospital provided significantly...
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Pecos Products: A Project Introducing Complexity into the Study of Activity-Based Costing
ABSTRACT: This case is designed to help students gain a more thorough understanding of activity-based costing (ABC) than is usually obtained in introductory managerial accounting courses. If you have taken such a course, you have probably seen, in...
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The Myers-Briggs Type Indicator and Applications to Accounting Education and Research
ABSTRACT: Many of the challenges facing the accounting profession involve personality characteristics of accountants. Personality theories have generated a rich research stream outside accounting and are widely applied in other disciplines and professions....
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